Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The article examines the statutory limits on cancellation of partnership registration, concluding that the Deputy Commissioner lacked power to review or cancel a registration and that administrative supervision does not transfer the Registrar's statutory functions; therefore the impugned cancellation was unauthorized. It explains that Section 64 permits only rectification of register entries to conform with filed documents and is not a tool for adjudicating rival claims or cancelling registration, and that Section 21 of the General Clauses Act cannot be invoked to supply a cancellation power absent express provision. It also holds a resignation is operative only when tendered and accepted and that no fraud was proved to vitiate registration, leading to restoration of the registration certificate.
The article examines the statutory limits on cancellation of partnership registration, concluding that the Deputy Commissioner lacked power to review or cancel a registration and that administrative supervision does not transfer the Registrar's statutory functions; therefore the impugned cancellation was unauthorized. It explains that Section 64 permits only rectification of register entries to conform with filed documents and is not a tool for adjudicating rival claims or cancelling registration, and that Section 21 of the General Clauses Act cannot be invoked to supply a cancellation power absent express provision. It also holds a resignation is operative only when tendered and accepted and that no fraud was proved to vitiate registration, leading to restoration of the registration certificate.
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